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Information Journal Paper

Title

Value Relevance of Risk Disclosure in Iranian listed banks

Pages

  1-22

Abstract

 Information Disclosure in the capital market is an instrument to reduce the Agency costs and asymmetry of information that it affects on expectations and, consequently, shareholders' decisions and it has Value Relevance with capital market variables. One of the most important items of disclosure in the capital market is disclosure of risk that it is required by the capital market plyers. In this paper, we investigate the relationship between Value Relevance of disclosure and risk reporting in the listed banks in Tehran Stock Exchange (TSE). We use annual financial statements of 19 listed banks in TSE for a period of 6 years during 1390 to 1395 by estimation three models for explaining the effect of disclosure and risk reporting on Price, return and banks value with simple regression analysis through panel data. Results show that disclosure of risk has a positive and significant relationship with Price and value of banks, and also has a negative and significant relationship with return. In general, the Value Relevance of Risk Disclosure of banks in Iranian capital market is confirmed.

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    APA: Copy

    TAHERI, MANDANA, RAHMANI, ALI, & Soleimani Amiri, Gholamreza. (2019). Value Relevance of Risk Disclosure in Iranian listed banks. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(1 (39) ), 1-22. SID. https://sid.ir/paper/384509/en

    Vancouver: Copy

    TAHERI MANDANA, RAHMANI ALI, Soleimani Amiri Gholamreza. Value Relevance of Risk Disclosure in Iranian listed banks. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(1 (39) ):1-22. Available from: https://sid.ir/paper/384509/en

    IEEE: Copy

    MANDANA TAHERI, ALI RAHMANI, and Gholamreza Soleimani Amiri, “Value Relevance of Risk Disclosure in Iranian listed banks,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 1 (39) , pp. 1–22, 2019, [Online]. Available: https://sid.ir/paper/384509/en

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